Prior to recording adjusting entries, the Office Supplies account had a $386 debit balance. A physical count of the supplies showed $99 of unused supplies available. The required adjusting entry is: Multiple Choice Debit Office Supplies $99 and credit Supplies Expense $287. Debit Office Supplies Expense $99 and credit Office Supplies $99. Debit Office Supplies $287 and credit Office Supplies Expense $287 Debit Office Supplies Expense $287 and credit Office Supplies $287 Debit Office Supplies $99 and credit Office Supplies Expense $99